I can calculate break-even but the question asks me to 'comment'. What am I supposed to say?

The calculation is worth a few marks and most candidates get it. The comment is worth as many or more, and most candidates write a sentence restating the number they just worked out. That is the gap.

What a "comment" is actually asking for

It is asking: so what? You have a break-even figure. A manager cannot do anything with a figure on its own. They can do something with what it implies.

Three things reliably earn the marks.

Compare it to something. A break-even of 4,000 units means nothing in isolation. Against current sales of 4,200 it means the business is barely surviving. Against sales of 40,000 it means break-even is irrelevant to this business and the interesting question is elsewhere. Always anchor the number to actual or forecast output. That comparison is the margin of safety, and naming it explicitly is usually worth a mark on its own.

Say what would change it. Break-even moves when fixed costs change, when contribution per unit changes, or both. A scenario that mentions a rent rise, a new machine, or a supplier price increase is inviting you to say which of those levers moved and in which direction.

Name a limitation. Break-even analysis assumes selling price is constant at every volume, that costs split cleanly into fixed and variable, and that everything produced is sold. Those are rarely all true. Saying so, with reference to the specific business in the question, is the easiest mark on the paper and the one most often left on the table.

Margin of safety is the comment, in one figure

Margin of safety is current output minus break-even output, often expressed as a percentage of current output. It tells a manager how far sales can fall before the business makes a loss, which is the question they actually care about.

If you are ever stuck on what to comment, calculate the margin of safety and discuss that. It converts an abstract break-even point into a statement about risk, and risk is what the examiner wants you to engage with.

A worked shape

Fixed costs 60,000. Selling price 25. Variable cost 15.

Contribution per unit is 10, so break-even is 6,000 units.

Now the part that earns the rest: if the business currently sells 7,000 units, the margin of safety is 1,000 units, about 14 per cent. That is thin. A modest fall in demand, or a supplier increase that pushes variable cost to 17, would wipe it out: contribution falls to 8, break-even rises to 7,500, and the business is below break-even at current volumes.

That last sentence is the answer. It takes the arithmetic and says what it means for this business, under a change the scenario made plausible. Write that, and the calculation marks and the discussion marks both land.